2019 (1) TMI 510

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es in convertible foreign exchange. Appellant availed cenvat credit on service tax paid on input services of renting of immovable property namely premises no. 67 at Atlanta, Nariman Point, Mumbai and premises no. 65. Input credit against premises no. 67 was refused as it was unregistered premises. After appellant was put to show-cause for availing such inadmissible credit and the matter was adjudicated upon up to the level of Commissioner (Appeals), this appeal has been preferred. 3. In his appeal memo and during the course of hearing of appeal, ld. Counsel Shri Rajiv Luthia for the appellant submitted that the said premises no. 67 was used as back office and there is no mandatory requirement of registration of all the premises of the co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ot only supported the reasoning and rationality of the order passed by the Commissioner (Appeals), but has brought the attention of the Court to Rule 4(2) of the Service Tax Rules, 1994 making it directory to register business premises. He further argued that it was rightly held by the Commissioner (Appeals) that unless service provider render taxable service from each of the premises and unless those premises are registered with the service tax department, no service provided from the said unit can be considered as output service. Since appellant had stated that it had used the same as back office for which registration was not done, the Commissioner has rightly given his finding that cenvat credit for renting of such premises is not admis....